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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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Credits: overview: legislation

Social Security (Benefit) Married Women and Widows Special Provisions Regulations 1974 (SI 1974 no 2010) Reg 3 cover special provisions for starter credits for married women and widows. See NIM41210.

Social Security Credits Regulations 1975 (SI 1975/556) set out the rules for crediting contributors with earnings from 6 April 1975. See NIM41200.

Section 23A, Social Security Contributions and Benefits Act 1992 set out rules for Parent and Carers see NIM41250 

Northern Ireland

There is equivalent legislation for Northern Ireland.